{"id":5392,"date":"2012-06-28T14:52:54","date_gmt":"2012-06-28T20:52:54","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5392"},"modified":"2026-04-11T13:32:29","modified_gmt":"2026-04-11T19:32:29","slug":"st-mary-land-exploration-company","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/06\/28\/st-mary-land-exploration-company\/","title":{"rendered":"St. Mary Land &#038; Exploration Company"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">06\/28\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-14_st_mary_land_and_exploration_company.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-14<\/a><\/p>\n<p>The Taxpayer timely filed a corporate income tax return on September 15, 2006. \u00a0On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income tax withheld from oil and gas proceeds. \u00a0This amended return included a request for refund. \u00a0The Department partially granted the refund, but denied a portion of it claiming it needed more information. \u00a0The Taxpayer had already provided the Department with the information it was requesting. \u00a0The Taxpayer failed to protest the partial denial of the refund. \u00a0The Taxpayer believed that it had resolved the document issue when it spoke with Department personnel regarding the reason for the partial denial. \u00a0The Taxpayer filed a second amended return on April 28, 2010, requesting the partial refund it had been denied. \u00a0The amended return was filed outside of the statutory period for claiming a refund for the tax year at issue. \u00a0The Taxpayer filed a protest to the partial denial of the refund at this time. \u00a0The Hearing Officer found that the Department properly denied the claim for refund as they did not have authority to grant a refund after the statute of limitations had passed. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>06\/28\/2012 12-14 The Taxpayer timely filed a corporate income tax return on September 15, 2006. \u00a0On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income tax withheld from oil and gas proceeds. \u00a0This amended return included a request for refund. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5392","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>St. Mary Land &amp; Exploration Company : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/06\/28\/st-mary-land-exploration-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"St. Mary Land &amp; Exploration Company : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/28\/2012 12-14 The Taxpayer timely filed a corporate income tax return on September 15, 2006. \u00a0On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income tax withheld from oil and gas proceeds. \u00a0This amended return included a request for refund. 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